Harmonized System

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Section II > Chapter 11

Explanatory notes

… inulin; wheat gluten Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    … groats, meals or starches of heading 19.01;        (c)    Corn flakes or other products of heading 19.04;        …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)    Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);        (b)    … groats, meals or starches of heading 19.01;        (c)    Corn flakes or other products of heading 19.04;        …

Section XVIII > Chapter 91

Explanatory notes

… watches and parts thereof Notes. 1.‑  This Chapter does not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        (b)   Watch chains (heading … as the case may be);        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)   Clock or watch glasses or weights (classified according to their constituent material);        (b)   Watch chains (heading … as the case may be);        (e)   Articles of heading 84.12 constructed to work without an escapement;        (f)   Ball …

Section VI > Chapter 31

Explanatory notes

… Chapter 31 Fertilisers Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to the descriptions in … (viii)  Urea, whether or not pure.        (b)  Fertilisers consisting of any of the goods described in (a) above mixed …

Legal note

… Notes. 1.- This Chapter does not cover :        (a)  Animal blood of heading 05.11;        (b)  Separate chemically defined compounds (other than those answering to the descriptions in … (viii)  Urea, whether or not pure.        (b)  Fertilisers consisting of any of the goods described in (a) above mixed …

Section XIII > Chapter 70

Explanatory notes

… 70 Glass and glassware Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, … or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)   Goods of heading 32.07 (for example, … or non-reflecting layer” means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for …

Section V > Chapter 25

Explanatory notes

… materials, lime and cement Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which … crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other …

Legal note

… Notes. 1.-  Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which … crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other …

Section XV > Chapter 80

Explanatory notes

… to them :        (a)    Tin, not alloyed        Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following …

Legal note

… to them :        (a)    Tin, not alloyed        Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following …

Section IV > Chapter 22

Explanatory notes

… spirits and vinegar Notes. 1.-  This Chapter does not cover :        (a)  Products of this Chapter (other than … for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        … (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity (heading …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a)  Products of this Chapter (other than … for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);        … (b)  Sea water (heading 25.01);        (c)  Distilled or conductivity water or water of similar purity (heading …

Section I > Chapter 3

Explanatory notes

… aquatic invertebrates Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat … invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or …

Legal note

… Notes. 1.-  This Chapter does not cover :        (a) Mammals of heading 01.06;        (b) Meat … invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or …

Section XX > Chapter 94

Explanatory notes

… prefabricated buildings Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water mattresses, pillows … billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting …

Legal note

… Notes. 1.‑  This Chapter does not cover :        (a)    Pneumatic or water mattresses, pillows … billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than lighting …

Section XX > Chapter 96

Explanatory notes

… manufactured articles Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses (Chapter 33);      (b)    Articles … games, sports requisites); or      (m)   Works of art, collectors’ pieces or antiques (Chapter 97). 2.-  In heading …

Legal note

… Notes. 1.-  This Chapter does not cover :      (a)    Pencils for cosmetic or toilet uses (Chapter 33);      (b)    Articles … games, sports requisites); or      (m)   Works of art, collectors’ pieces or antiques (Chapter 97). 2.-  In heading …